(a) the financial departments at all levels in the autonomous region according to the provisions of the management of extrabudgetary income;
(two) funds and funds of organs, social organizations and institutions that are not included in the national budget;
(three) the profit retained by state-owned enterprises after tax, and the income extracted by the competent departments of enterprises from enterprises. Third organs, social organizations, institutions and state-owned enterprises that have extra-budgetary revenue and expenditure activities within the administrative area of this autonomous region must abide by these regulations. Article 4 The management of extra-budgetary funds shall follow the principles of unified leadership, hierarchical management, living within our means, earmarking funds for special purposes and thrift. Fifth people's governments at all levels in the autonomous region shall strengthen the management of extra-budgetary funds and report the management of revenue and expenditure to the Standing Committee of the people's congress at the corresponding level or the presidium of the Township People's Congress. Article 6 The financial departments at all levels in the autonomous region are the functional departments for the management of extra-budgetary funds, responsible for the management and supervision of extra-budgetary funds, and preparing plans and final accounts of extra-budgetary funds.
Audit departments at all levels in the autonomous region shall, in accordance with relevant laws and regulations, conduct audit supervision over the income and expenditure of extra-budgetary funds.
Planning, pricing, banking and other departments at all levels in the autonomous region shall assist the financial department in managing extra-budgetary funds. Article 7 The annual plan and final accounts of extra-budgetary funds shall be from 1 month 1 day to1February 3 1 day. Chapter II Management and Supervision of Extra-budgetary Funds Article 8 The extra-budgetary income of the financial department shall be used for rural public welfare undertakings, urban maintenance and other expenditures in accordance with the provisions of the state and additional collection. Ninth organs, social organizations and institutions to collect extrabudgetary funds, must abide by the "Regulations" of Guangxi Zhuang Autonomous Region administrative fees and other relevant provisions of the state and the autonomous region. Article 10 State organs, social organizations and non-enterprise management institutions shall deposit extra-budgetary funds into a special account opened by the financial department in a bank, and the financial and auditing departments shall supervise and use them.
The nature, ownership and right to use the extra-budgetary funds stored in the financial special account remain unchanged. Eleventh organs, social organizations and institutions to use extrabudgetary funds to pay wages, bonuses, subsidies, allowances and other benefits, must be approved by the financial sector, and pay according to the provisions of the project, standard. Article 12 Extra-budgetary funds of organs, social organizations and institutions, various management fees and centralized funds collected by the competent departments of enterprises, and other funds and funds not included in budget management shall be exempted from key energy and transportation construction funds and national budget adjustment funds. Thirteenth organs, social organizations and institutions shall, in accordance with the provisions, prepare annual revenue and expenditure plans for extra-budgetary funds, which shall be reviewed and summarized by the competent department and submitted to the finance department at the same level for approval before implementation. Fourteenth organs, social organizations and institutions shall, in accordance with the provisions, prepare the annual final accounts of extra-budgetary funds, which shall be reviewed and summarized by the competent department and reported to the financial department and audit department at the same level.
The financial department shall review and summarize the final accounts of extra-budgetary funds and report them to the people's government at the same level for approval. Fifteenth enterprises enjoy the right to control extra-budgetary funds according to law. State-owned enterprises and institutions that implement enterprise management should strengthen the management of extra-budgetary funds and accept the guidance and supervision of financial, auditing and banking departments. Article 16 Under the premise of ensuring the preservation and appreciation of enterprise property, state-owned enterprises independently determine the proportion and scope of use of each fund in the after-tax retained profits, and report it to the financial department for the record. Article 17 The revenue and expenditure of extra-budgetary funds of organs, social organizations, enterprises and institutions must all be included in the extra-budgetary fund accounts of financial institutions of their own units for accounting, establish and improve the financial management system, prepare relevant accounting statements, and implement the extra-budgetary fund revenue and expenditure accounts and accounting systems uniformly formulated by the Ministry of Finance. Extrabudgetary funds shall not be handed over to non-financial institutions or personnel for management. Eighteenth organs, social organizations, enterprises and institutions of extra-budgetary funds, for non-productive capital construction projects, the purchase of commercial housing or the purchase of special control goods, must be reported to the financial sector to review the source of funds, and implement the principle of "first deposit before trial, first trial before batch, first batch before use"; For productive capital construction projects, report to the financial department for the record. Chapter III Legal Liability Article 19 Any organ, social organization or institution that sets up charging items for extra-budgetary funds without authorization, expands the charging scope, raises the charging standard or does not use bills uniformly printed by the financial department to charge fees shall be punished in accordance with the relevant provisions of the Regulations of Guangxi Zhuang Autonomous Region on the Administration of Administrative Fees. Twentieth organs, social organizations, enterprises and institutions in violation of the provisions of this Ordinance, one of the following acts, by the financial departments and auditing departments at or above the county level shall be punished according to the following provisions within the scope of their duties:
(1) If the extra-budgetary funds are not included in the financial special account, it shall be ordered to make corrections within a time limit and be fined less than 20% of the illegal amount;
(2) Where extra-budgetary funds are deposited without permission, all their deposits shall be confiscated and a fine of less than one time the illegal amount may be imposed;
(three) the extra-budgetary funds are not included in the management of the financial institutions of the unit, and shall be ordered to make corrections within a time limit and impose a fine of less than twice the illegal amount;
(4) Whoever misappropriates extra-budgetary funds or fails to use extra-budgetary funds in accordance with the prescribed purposes and standards shall be ordered to make corrections within a time limit, and the illegal gains, if any, shall be confiscated and a fine of less than one time the illegal amount shall be imposed.